Time of Supply of Goods - Basic [ section 12 of CGST Act ]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ility it is important to know the date when the tax liability arises i.e., the date on which the charging event has occurred. In GST law, it is known as Time of Supply. GST law has provided separate ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ard charge; * Supply of goods under reverse charge; * Supply of goods under sec. 9(4) in case of Promoter in the Real Estate Industry; * Supply of vouchers that can be used to pay for goods; *....